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Lukke virksomhed
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Winding-up your business - compulsory or voluntary - there will usually remain an account with the Treasury.
Value Added Tax
If no assets remain in the company at winding-up, there is no problem concerning VAT.
You must inform SKAT about the discontinuance of the company, i.e. you deregister your company. The VAT account must be kept as usual for the company´s last VAT period in business.
If the entire company is sold off to a new owner, no purchase price VAT must be returned. But you have to notify SKAT of the name of the new owner.
If there are remaining assets which you take into possession at winding-up, you must so notify SKAT in connection with the deregistration of the company. Hence, you must arrange with SKAT as to which extent this gives rise to a VAT corrective payment.
Tax
Tax accounts for the year of closing down must be worked out and reported pursuant to the normal regulations. This applies, even when the company has only been running for a short part of that year, e.g. if the winding-up takes place in the beginning of a calendar year.
The main part of a loss you may post at winding-up is tax deductible.
This applies if you e.g. clear off your stock or operating equipment at a value lower than recorded. If you gain a profit from such asset selloffs, the profit is taxable.
Some losses, e.g. loss on sale of real property is not directly tax deductible.
Rose
- Link SKATs hjemmeside
- Early Warning - hvis krisen kradser
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